my question is :

(1) why is the staff training cost not included in the operating expenses of the statement of comprehensive income?

(1a) Using the trial balance and Statement of Comprehensive Income prepared, please prepare the Statement of Financial Position as at 31 December 2019 for ABC Sdn Bhd.

Unadjusted Balance		Adjustments		Adjusted Balance
	(Dr) RM	(Cr) RM	(Dr) RM	(Cr) RM	(Dr) RM	(Cr) RM
Land	500,000				500,000
Building	200,000				200,000
Motor vehicles	120,000			1,000	119,000
Plant and machinery	70,000				70,000
Retained profit		312,150				312,150
8% Debenture		150,000				150,000
Ordinary share		200,000				200,000
Accumulated depreciation on:
Building		60,000				60,000
Motor vehicles		69,250				69,250
Plant and machinery		40,000				40,000
Sales returns	3,600				3,600
Purchase returns		4,100				4,100
Sales		700,000				700,000
Purchases	400,000				400,000
Sales discount	5,000			2,000	3,000
Purchase discounts		3,500	2,000			1500
Opening inventory	52,000				52,000
7% preference shares		50,000				50,000
Provision for bad debts		2,000				2,000
Trade receivables	26,700		3,800		30,500
Trade payable		43,200				43,200
Administrative expenses	18,000		500		18,500
Staff training cost	4,000				4,000
Bad debts	12,500				12,500
Motor expenses	27,000		1,000		28,000
Rental	90,000				90,000
Bank overdraft		15,400		500		15,900
Wages and Salaries	115,000				115,000
Debenture interest	6,000				6,000
Suspense account		200				4,000
	1,649,800	1649800	7300	3500	1,652,100	1652100

ABC SDN BHD STAEMENT OF COMPRENSIVE INCOME For the Year Ended 31st December 2019 Net Sales (700,000 - 3,600) Cost of Goods Sold (Note 1) Gross Profit RM 696,400 400,900 295,500 (A) Operating Expenses: Sales Discount Purchase Discount Bad debts Administrative expenses Motor Expense Rental Wages Debanture Interest Total Operating Expenses Net Income 3,000 (1,500 12,500 18,500 28,000 90,000 115,000 6,000 271,500 24,000 (B) (C) = (A) -(B) Note 1 Cost of goods sold Opening inventory Add: Net Purchases (400,000 - 4,100 Less: Closing inventory Cost of goods sold 52,000 395,900 47,000 400,900